Saroj Kumar Maharana vs. Superintendent, CGST And Central Excise, Bbsr Ii Div
Held
The Court condoned the delay in the petitioner's request for revocation of registration. The department is directed to consider the petitioner's application subject to payment of all taxes, interest, late fees, and penalties.
Facts
The petitioner challenged a show cause notice and an order cancelling their GST registration. The petitioner expressed willingness to pay all dues to have their registration reinstated.
Key Issues
Whether the delay in seeking revocation of GST registration should be condoned and if the petitioner is willing to clear dues.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.25562 of 2024
Saroj Kumar Maharana …. Petitioner
Represented By Adv. – Mr. G.K. Parida, Advocate
-versus- Superintendent, CGST and Central Excise, Bhubaneswar-II Division, Bhubaneswar-III circle …. Opposite Party
Represented By Adv. –
Mr. Mukesh Agrawal, Junior Standing Counsel
The judgment continues below.
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